- Borders crossing points
The Trade Agreement between India and Nepal is listing 22 border posts for the movement of goods between the two countries, out of which 15 are authorized for transit traffic. Out of these only six are consistently being used. They are on the Nepali side (from West to East):
Dhangadhi, Nepalgunj, Bhairahawa, Birgunj, Biratnagar and Kakarvitta (also known as Kakarbhitta).
Birgunj, Bhairahawa and Biratnagar represent between themselves 80-85% of the total international traffic of Nepal.
There is only one commercial road to Tibet via the border post of Kodari. The road is opened to transport year round. Travelers are also crossing from the one country to the other through various mountain passes. Goods are transported either by porters or yacks.
The Ministry of Finance has issued in September a new "Directives on Tax Exemption Procedures" in order to facilitate the implementation of foreign aided projects with a view of streamlining the cumbersome process of tax clearance.
1. The new procedure requests that, at the time of the agreement, the concerned agencies/donors have to provide the
the detailed list of goods and services in the Master list (ML)
the Bill of Quantity (BQ)
the Procurement Plan (PP)
2. The Ministry of Finance will approve the clauses on tax exemption on goods and services mentioned in the ML, BOQ and PP.
3. Humanitarian cargo entering the country will have to produce at the border post the second copy of the B/L (for overseas cargo), Phytosanitory certificate, Certificate of Origin, Way Bill, Exemption Certificate, Commercial invoice or Pro Forma invoice, and Customs Entry.
Border working hours
Sunday to Friday: 08.00 to 18.00
Saturday: 08.00 – 12.00
However on the Indian side, Sunday is the resting day. Customs, both in India and Nepal, do accept to work overtime which is paid direct by the person asking for the clearance of the goods.